Abstract The charge of the committee was to propose objectives for research in accounting history, develop guidelines for the teaching of accounting history in undergraduate and graduate courses and provide a forum (perhaps a roundtable at Association conventions) through which those interested in the teaching or research of accounting history could hear papers and exchange ideas. Accounting history is the study of the evolution in accounting thought, practices and institutions in response to changes in the environment and societal needs. It also considers the effect that this evolution has worked on the environment. While the committee believes that a separate course on accounting history should not be required at either the undergraduate or graduate level, such a course should be available as an elective at the graduate level. Doctoral candidates should be required to demonstrate an appreciation of the historical dimensions of current thought, practices and institutions, either by written or oral examination.
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